Pre-authenticated CT-3 books enable EOUs to procure capital goods and inputs without separate permissions, streamlining export procurement. Issuance of pre-authenticated CT-3 booklets under the 100% EOU Scheme permits Export Oriented Units to procure capital goods, raw materials and consumables without obtaining fresh permission for each transaction, functioning as an administrative facilitation and standardized authorization tool within Central Excise practice.
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Provisions expressly mentioned in the judgment/order text.
Pre-authenticated CT-3 books enable EOUs to procure capital goods and inputs without separate permissions, streamlining export procurement.
Issuance of pre-authenticated CT-3 booklets under the 100% EOU Scheme permits Export Oriented Units to procure capital goods, raw materials and consumables without obtaining fresh permission for each transaction, functioning as an administrative facilitation and standardized authorization tool within Central Excise practice.
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